• Day as of which value, ownership, and situs of real and personal property are determined for ad valorem tax purposes. [G.S. 105-285]

January 8th

• Begin 2% interest on unpaid 2001-2002 taxes [G.S. 105-360(a)]

January 31st

• Last day of regular listing period. [G.S. 105-307]
• Last day for timely filing of abstracts and exemption, exclusion, or use-value applications, except applications for elderly or disabled exclusion. [G.S. 105-282.1, 105-277.4, 105-277.5]
• Last day to apply for individual listing exclusions. [G.S. 105-307]

March 1st

• Tax collector must advertise tax leins at least once between March 1st and June 30th. [G.S. 105-369(c)]

September 1st

• 2002-2003 taxes become due. [G.S. 105-360(a)]